EXHIBIT 21 GEORGIA-PACIFIC CORPORATION SUBSIDIARIES The following table lists each subsidiary of the Registrant as of January 1, 2000 indented under the name of its immediate parent, the percentage of each subsidiary's voting securities beneficially owned by its immediate parent and the jurisdiction under the laws of which each subsidiary was organized: Each subsidiary is included in the consolidated financial statements of the Registrant. % of Voting Name Securities Jurisdiction - ---- ---------- ------------ GEORGIA-PACIFIC CORPORATION - GEORGIA A) Arbor Property and Casualty Limited 100 Bermuda B) Arkansas Louisiana & Mississippi Railroad Company 100 Delaware C) Ashley, Drew & Northern Railway Company 100 Arkansas D) Blue Rapids Railway Company 100 Kansas E) Brown Board Holding, Inc. 100 Delaware F) Brunswick Pulp & Paper Company 100 Delaware G) Brunswick Pulp Land Company, Inc. 100 Delaware H) CeCorr, Inc. 100 Indiana I) Color-Box, LLC 100 Delaware J) Fordyce and Princeton R. R. Co. 100 Arkansas K) G-P Gypsum Corporation 100 Delaware 1) KMHC, Incorporated 100 California a) Compania Occidental Mexicana, S.A. de C.V. 49 Mexico L) G-P Receivables, Inc. 100 Delaware M) Georgia-Pacific Childcare Center, LLC 100 Georgia N) Georgia-Pacific Development Company 100 Delaware 1) Dunes West Joint Venture, A Partnership 100 (1) South Carolina a) Dunes West Recreation Association, Inc. 100 Delaware O) Georgia-Pacific Foreign Holdings, Inc. 100 Delaware P) Georgia-Pacific Finance, LLC 100 Delaware Q) Georgia-Pacific Holdings, Inc. 100 Delaware R) Georgia-Pacific Investment Company 100 Oregon S) Georgia-Pacific Resins, Inc. 100 Delaware 1) Maine Timber, Inc. 100 Maine a) Maine Timber REIT, Inc. 100 Maine 2) Timber, Inc. 100 Delaware a) Timber REIT, Inc. 100 Delaware T) Georgia-Pacific Shared Services Corp. 100 Delaware U) Georgia-Pacific Tissue, LLC 95 (2) Delaware 1) Wisconsin Tissue Management, LLC 100 Delaware V) Georgia-Pacific West, Inc. 100 Oregon 1) Aztec Trading Company, S.A. 100 Panama 2) Flakeboard, Inc. 100 Oregon a) G-P Flakeboard Company 67 Nova Scotia 3) GPMF, Inc. 100 Delaware 4) G-P Canada Finance Company 100 Nova Scotia 5) G-P Canada Holdings, Limited 100 Nova Scotia a) Beaverwood Finance Company 100 Nova Scotia b) Georgia-Pacific Canada, Inc. 100 Ontario i) Flakeboard Canada Incorporated 100 Nova Scotia ii) Georgia-Pacific (Barbados), Limited 100 Barbados 6) G-P Latin America, Incorporated 100 Barbados % of Voting Name Securities Jurisdiction - ---- ---------- ------------ a) Inversiones Georgia-Pacific 100 (3) 7) Georgia-Pacific Asia, Inc. 100 (4) Delaware a) Georgia-Pacific-Asia (H. K.) Limited 100 Hong Kong 8) Georgia-Pacific Building Materials Sales, Ltd. 100 New Brunswick 9) Georgia-Pacific de Mexico, S. de R. L. de C. V. 100 (5) Mexico 10) Georgia-Pacific Foreign Sales Corporation 100 Barbados 11) Georgia-Pacific Global Corporation 100 Oregon a) GPSP, Inc. 100 Delaware 12) Georgia-Pacific NZ Holdings, LLC 100 Delaware a) G-P Securities Company 100 New Zealand b) Georgia-Pacific NZ Company 100 New Zealand 13) Georgia-Pacific S.A. 100 Switzerland 14) Georgia-Pacific U.K. Limited 100 England 15) Georgia Steamship Company, Inc. 100 Delaware 16) St. Croix Pulpwood, Limited 100 New Brunswick W) Georgia Temp, Inc. 100 Delaware X) Gloster Southern Railroad Company 100 Delaware Y) Great Northern Nekoosa Corporation 100 Maine 1) Chattahoochee Industrial Railroad 100 Georgia 2) Envases Industriales de Costa Rica, S.A. 33.33 Costa Rica 3) Fipasa-Fibras Panama, S.A. 50 Panama 4) Great Southern Paper Company 100 Georgia 5) Industria Panamena de Papel, S.A. 50 Panama 6) Leaf River Corporation 100 Delaware a) Leaf River Forest Products, Inc. 100 Delaware i) Old Augusta Railroad Company 100 Mississippi 7) Nekoosa Packaging Corporation 100 Delaware 8) Nekoosa Papers Inc. 100 Wisconsin a) Georgia-Pacific Britain, L.L.C. 100 (6) Delaware Z) North American Timber Corp. 100 Delaware AA) Phoenix Athletic Club, Inc. 100 Georgia AB) Saint Croix Water Power Company, The 100 New Brunswick AC) Southwest Millwork and Specialties, Inc. 100 Delaware 1) Maderas Howrey S. A. de C. V. 100 (7) Mexico AD) Sprague's Falls Manufacturing Company (Limited), The 100 Canada AE) St. Croix Water Power Company 100 Maine AF) Thacker Land Company 57 West Virginia AG) Tomahawk Land Company 100 Delaware AH) Unisource Worldwide, Inc. 100 Delaware 1) Alco Realty, Inc. 100 Delaware a) Alco Canada Realty Ltd. 100 Canada i) Braces Properties Corporation 50 Canada 2) BRT, Inc. 100 Delaware 3) Packaging Concepts International Corp. 100 New Jersey 4) Paper Corporation of North America 100 Delaware a) Unisource Canada, Inc. 100 Canada b) Unisource Distribudora, S.A. de C.V. 100 Mexico Servicios Corporativos, Unisource, S.A. de C.V. 100 Mexico ii) Unisource del Bajio y Occidente, S.A. de C.V. 100 Mexico iii) Unisource del Centro, S.A. de C.V. 100 Mexico iv) Unisource del Noreste, S.A. de C.V. 100 Mexico v) Unisource del Pacifico, S.A. de C.V. 100 Mexico vi) Unisource Empaque, S.A. de C.V. 100 Mexico 5) Portfolio Receivables, Inc. 100 Delaware a) Portfolio Receivables, LLC 100 Delaware 6) UniMadison, Inc. 100 Wisconsin % of Voting Name Securities Jurisdiction - ---- ---------- ------------ 7) Unisource Capital Corporation 100 Delaware 8) The Unisource Corporation 100 Texas 9) The Unisource Foundation 100 Pennsylvania 10) Unisource Holdings, Inc. 100 Delaware 11) Unisource International, Inc. 100 Delaware a) Unisource International Handelgesellschaft m.b.H. 100 Austria b) Unisource International Hong Kong Limited 100 Hong Kong c) Unisource International Limited 100 Jamaica d) Unisource International (South East Asia) PTE Limited 100 Singapore e) Unisource Pimsa, S.A. de C.V. 100 Mexico f) Unisource Planeacion, S.A. de C.V. 100 Mexico g) Unisource Servicos, S.A. de C.V. 100 Mexico 12) Unisource Realty, Inc. 100 Delaware 13) Unisource Sales Corporation 100 Delaware AI) XRS, Inc. 100 Delaware NOTES (1) 50% of the partnership of Dunes West Joint Venture is owned by Georgia-Pacific Development Company and 50% is owned by Georgia-Pacific Investment Company. (2) 95% of the partnership of Georgia-Pacific Tissue, LLC is owned by Georgia-Pacific Corporation and the remaining 5% is owned by Wisconsin Tissue Mills, Inc. (3) 99% of the stock of Inversiones Georgia-Pacific [Group 1 841] is issued to G-P Latin America, Incorporated and the remaining 1% is issued to Georgia-Pacific (Barbados) Limited. (4) 99.9% of the stock of Georgia-Pacific Asia (H.K) is issued to Georgia-Pacific Asia, Inc. and the remaining 0.1% is issued to Georgia-Pacific Holdings, Inc. (5) Georgia-Pacific de Mexico, S. de R. L. de C. V. is owned by Georgia-Pacific West, Inc. and Georgia-Pacific Investment Company. (6) Georgia-Pacific Britain, L.L.C. is owned by Nekoosa Papers, Inc. (90%) and Great Northern Nekoosa Corporation (10%). (7) 99.6% of Series A stock of Maderas Howrey S. A. de C. V. is issued to Southwest Millwork and Specialties, Inc. and the remaining .4% is issued to Georgia-Pacific Shared Services Corp., Georgia-Pacific Foreign Holdings, Inc., Georgia-Pacific Holdings, Inc. and Georgia-Pacific West, Inc. in equal parts. 100% of Series B stock and 100% of Series C stock of Maderas Howrey S. A. de C. V. are issued to Southwest Millwork and Specialties, Inc. Each subsidiary is included in the consolidated financial statements of Georgia-Pacific Corporation.